Italy's Law by Decree issued by the Ministry of Finance on May 4th 1999
Identifications of all Countries and Regions having a privileged tax regime
Article no. 1 – Countries having a privileged income-tax
Modified by: Law by Decree issued on July 27th 2010 Article no. 2 – issued by: Ministry of Economy and Finance
The following Countries and Regions are considered as having a privileged tax regime, in pursuance of the art. no. 2, paragraph 2-bis of the exclusive text on tax incomes,
approved with Law by Decree by the President of the Italian Republic on December 22nd 1986, no. 917: